Tax treaty dispute resolution: lessons from the law of the sea

The mutual agreement procedure (MAP) needs improvement to address the tsunami of international tax disputes expected in the international tax regime (ITR) over the next decades. Using the dispute resolution system under the law of the sea regime as a benchmark, this thesis submits a proposal to restructure the MAP system for improving dispute resolution in the ITR. This comparative analysis is premised on certain geopolitical similarities that underpin both international regimes and comparative institutional analysis grounds the theoretical framework. The proposed reform expands the MAP system by introducing three new mechanisms to form a comprehensive legal framework for addressing all tax treaty-related disputes. It recommends specific consensus-building techniques to facilitate the implementation of the proposal across the G20/OECD inclusive framework (IF) through consensus in both the developed and developing worlds

Current trends in sample preparation for growth promoter and veterinary drug residue analysis

This research was part-funded under the Food Institutional Research Measure (project reference number: 06RDTAFRC479) and Food for Health Research Initiative (project reference number: 07FHRITAFRC5), which was administered under the Irish Department of Agriculture, Fisheries and Food.peer-reviewedA comprehensive review is presented on the current trends in sample preparation for isolation of veterinary drugs and growth promotors from foods. The objective of the review is to firstly give an overview of the sample preparation techniques that are applied in field. The review will focus on new techniques and technologies, which improve efficiency and coverage of residues. The underlying theme to the paper is the developments that have been made in multi-residue methods and particularly multi-class methods for residues of licensed animal health products, which have been developed in the last couple of years. The role of multi-class methods is discussed and how they can be accommodated in future residue surveillance.Department of Agriculture, Food and the Marin